Audit of public accounts, etc

(1) There shall be an Auditor-General whose office shall be a public office. (2) The Auditor-General shall, (a) satisfy himself that all moneys that have been appropriated by the National Assembly and disbursed have been applied to the purposes to which they were so appropriated and that the expenditure conforms to the authority that governs it; and (b) at least once in every year audit and report on the public accounts of Belize, the accounts of all and authorities of the Government, the accounts of all courts of law in Belize, the accounts of the Belize Advisory Council and every Commission established by this Constitution and the accounts of the Clerk to the National Assembly. (3) The Auditor-General and any officer authorised by him shall have access to all books, records, returns, reports and other documents which in his opinion relate to any of the accounts referred to in subsection (2) of this section. (4) The Auditor-General shall submit every report made by him in pursuance of subsection (2) of this section to the Minister responsible for finance who shall, not later than seven days after the House of Representatives first meets after he has received the report, lay it before the House. The Auditor General shall forthwith notify the Clerk, National Assembly, of the date on which he submitted the report to the Minister. (5) If the Minister fails to lay a report before the House in accordance with the provisions of subsection (4) of this section, the Clerk, National Assembly, shall forthwith inform the Auditor General who shall promptly transmit copies of that report directly to the Clerk, and the Clerk shall, as soon as practicable, lay the report on the table of the House of Representatives and the Senate. (6) The Auditor-General shall exercise such other functions in relation to the accounts of the Government or the accounts of other authorities or bodies established by law for public purposes as may be prescribed by or under any law enacted by the National Assembly. (7) In the exercise of his functions under subsections (2), (3), (4) and (5) of this section, the Auditor-General shall not be subject to the direction or control of any other person or (8) Where the Auditor General fails to submit a report to the National Assembly in accordance with subsection (5) of this section, he may be required to appear before the Senate to answer to his failure to comply with the requirements of this (9) The Senate may, where it considers it appropriate having regard to all the circumstances of the case, extend the period of time within which the Auditor-General shall submit his report. (10) Where the Auditor General fails to submit a report within the prescribed time or extended time as the case may be, (a) such failure may be deemed a failure by the Auditor-General in the due performance of 148 the duties of his office, for the purpose of removal from office pursuant to section 109 (5) of this Constitution; and (b) the Senate shall forward a report on the matter to the Prime Minister with such recommendations as the Senate may consider fit.